TRANSLATION OF ACCOUNTING TEXTS: THEORETICAL AND PRACTICAL ISSUES

Abstract

The present paper dwells on some theoretical and practical issues of
translating accounting texts, as well as some challenges that translators are
frequently faced with. The aim of the paper is to reveal the peculiarities of
translating accounting texts, particularly focusing on the analysis of some lexical
and grammatical problems in the process of translation, as well as the strategies
for translating accounting. The article is of great theoretical and practical
significance, as the field of accounting still needs a thorough investigation as an
object of research for translators. The novelty of this paper is the very material
studied in the paper, International Financial Reporting Standards and their
Armenian translation, which has never been investigated and analyzed from the
translation perspective before. Terminology is an essential element in accounting
texts and one of the key challenges in the sphere of translation studies. To reveal
the lexical and grammatical differences between the source and target languages,
as well as the ways of achieving equivalence in the translation of accounting texts,
the article focuses on the application of a number of translation transformations.